Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
538 元
Income Tax
- 108 元
Housing Fund
- 22.07 元
Pension
- 13.03 元
Medical Insurance
- 3.26 元
Unemployment
- 0.81 元
Total tax
- 147 元
Net pay
* 391 元
Marginal tax rate
43.0%
Average tax rate
27.4%
72.6%
Net pay
27.4%
Total tax
Total tax
Net pay
The Taxberg
391 元
Net pay
66.60 元
Tax the employer pays
147 元
Tax you pay
Total tax paid
214 元
Did you know your employer also pays tax on your salary? It costs the employer 66.60 元 to pay you 538 元. In other words, every time you spend 10 元 of your hard-earned money, 3.98 元 goes to the government.
Real tax rate
35.4%
So, with you and the employer both paying tax, what used to be a 27.4% tax rate now rises to 35.4%, meaning your real tax rate is actually 8% higher than what it seemed at first.
Summary
If you make 1,119,040 元 a year living in the region of Beijing, China, you will be taxed 306,673 元. That means that your net pay will be 812,367 元 per year, or 67,697 元 per month. Your average tax rate is 27.4% and your marginal tax rate is 43.0%. This marginal tax rate means that your immediate additional income will be taxed at this rate. For instance, an increase of 100 元 in your salary will be taxed 43.01 元, hence, your net pay will only increase by 56.99 元.
Bonus Example
A 1,000 元 bonus will generate an extra 570 元 of net incomes. A 5,000 元 bonus will generate an extra 2,850 元 of net incomes.
Compare average tax
North America
Country 
Net pay
Average tax
Rank
USA
CNY 764045
31.7%
1
Canada
CNY 684496
38.8%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Kazakhstan
CNY 957997
14.4%
1
Hong Kong
CNY 952519
14.9%
2
Singapore
CNY 919516
17.8%
3
Taiwan
CNY 848666
24.2%
4
Thailand
CNY 824546
26.3%
5
China
CNY 812367
27.4%
6
Indonesia
CNY 783323
30.0%
7
Pakistan
CNY 759673
32.1%
8
New Zealand
CNY 759566
32.1%
9
South Korea
CNY 757820
32.3%
10
Japan
CNY 750319
33.0%
11
Malaysia
CNY 746733
33.3%
12
Philippines
CNY 745339
33.4%
13
Vietnam
CNY 739232
33.9%
14
Australia
CNY 731951
34.6%
15
India
CNY 602469
46.2%
16
Show more
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 996049
11.0%
1
Costa Rica
CNY 833013
25.6%
2
Chile
CNY 820712
26.7%
3
Colombia
CNY 819782
26.7%
4
Brazil
CNY 815359
27.1%
5
Uruguay
CNY 815214
27.2%
6
Panama
CNY 795006
29.0%
7
Puerto Rico
CNY 761595
31.9%
8
Mexico
CNY 759618
32.1%
9
Peru
CNY 742344
33.7%
10
Ecuador
CNY 736921
34.2%
11
Argentina
CNY 727326
35.0%
12
Show more
NOTE* Withholding is calculated based on the Beijing tables of China, income tax. For simplification purposes some variables (such as marital status and others) have been assumed. This document does not represent legal authority and shall be used for approximation purposes only.